44-32,180. Taxation.(1) Any health maintenance organization subject to the Health Maintenance Organization Act shall also be subject to (a) the premium taxation provisions of Chapter 77, article 9, to the extent that the direct writing premiums are not otherwise subject to taxation under such article and (b) the retaliatory taxation provisions of section 44-150.(2) Any capitation payment made in accordance with the Medical Assistance Act shall be excluded from computation of any tax obligation imposed by subsection (1) of this section.Source Laws 1990, LB 1136, § 89; Laws 1996, LB 969, § 2; Laws 2002, Second Spec. Sess., LB 9, § 1; Laws 2006, LB 1248, § 60; Laws 2010, LB698, § 1. Cross References Medical Assistance Act, see section 68-901.
Nebraska Legal Code